340/2000 Coll.


LAW
Dated July 7, 2000,

Amending Act no. 424/1991 Coll., On political
parties and political movements, as amended, Act No.
. 586/1992 Coll., On income taxes, as amended, and
Act no. 357/1992 Coll., On Inheritance Tax, Gift Tax and Real Estate Transfer
, as amended || |
Change: 340/2013 Coll., 344/2013 Coll.

Parliament has passed this Act of the Czech Republic:
PART ONE


Changing the law on political parties and political movements

Article I


. Act No. 424/1991 Coll., On association in political parties and political movements
, as amended by Act no. 468/1991 Coll., Act no. 68/1993
Coll., Act No. . 189/1993 Coll., Act no. 117/1994 Coll., the Constitutional court
published under no. 296/1995 Coll. and Act no. 322/1996 Coll., is amended as follows
:

First § 6 para. 2 point. b) after paragraph 8, a new point 9 is added:

"9th method of determining membership fees, if they are members of the party and the movement
duty to pay membership dues. Membership dues
member can not exceed CZK 50,000 per calendar year.".

Point 9 shall be renumbered 10th

Second In § 8. 7, the words "list of parties and movements" shall be replaced
"register political parties and movements."

Third In § 8 the following paragraph 8 is added:

"(8) The emergence of parties and movements, their name, acronym and seat
notify the Department within 7 days from the date of registration of the Czech Statistical Office.".

Fourth § 9 including the title reads:

"§ 9

Index parties and movements

(1) Index parties and movements led by the ministry's public list
which shall contain or feature statutory information concerning | || parties and movements. it includes a collection of documents containing statutes
resolution on the establishment of bodies, resolutions to amend the Articles of Association and the resolution on the abolition
parties and movements. Index parties and movements is accessible to everyone. Everyone has
the right to inspect, make copies and extracts.
At the request of the Ministry shall issue an official certificate of registration or that the registration is not done
.

(2) the register of parties and movements are recorded the following information:

a) the name, abbreviation and registered parties and movements indicating the date and number
registration

b) the date of registration of amendments to the statutes,

c) extinction of parties and movements indicating the date and the legal reason for the cancellation.

(3) the register of parties and movements are characterized by the following data:

a) the identification number of parties and movements,
| || b) name, surname, identity number and address of residence of persons who are
statutory body of the party or movement or its members, stating the manner they act on behalf
parties and movements

C) suspension of activities of parties and movements

D) the abolition of parties and movements

E) the entry into liquidation, including the names, personal identification number and address of the place of residence
liquidator

F) declaration of bankruptcy, name, surname and address of residence manager
bankruptcy rejection of the bankruptcy petition for lack of assets
, initiation of settlement.

(4) to register political parties and movements are recorded or marked also change or termination
facts referred to in paragraphs 2 and 3

(5) Vessel identification number of parties and movements announced the Ministry
Czech Statistical Office. ".

5. § 10 reads:

" § 10

Parties and movements are obliged to notify the Ministry in writing
data referred to in § 9. 3 point. b) d) e) within 15 days from the day when the competent authority
parties and movements in the matter decided. Notification must be documented
resolution of these bodies. ".

Sixth § 11 including the title reads:

" § 11
Amendment to the Articles


(1) An application for registration changes in the statutes administered Party and the Movement
writing to the Ministry within 15 days of its approval. If there is also a change
statutes to change the persons who are the statutory body of the party and the movement
or its members, or to change their functional designation submitted a proposal
newly established statutory body. The application connects amendment to the statutes in two copies
along with the resolution authority of the party and the movement, which is in accordance with existing statutes
entitled to decide on the amendment.

(2) To control the registration of the statutes of parties and movements
applies similarly to § 7 and 8. The change of parties and movements shall take effect on the date of its registration by the Ministry
.

(3) The change of name of the party and the movement, abbreviations of their name and seat notify

Department within 7 days of registering amendments to the statutes
Czech Statistical Office. ".

Seventh in § 13 para. 1, after letter a) the following new paragraph b), which reads: || |
"b) if it fails to Parliament an annual financial report within the deadline
under this Act (§ 18 par. 1)."

existing letter b) shall become point c). | ||
eighth in § 13 para. 2 the words "pursuant to paragraph 1. a) "
inserted the words" and point. b) ".

ninth in § 13 para. 5, after the words" voluntary dissolution "the words
" or because of failure to submit annual financial reports
Chamber of Deputies "and the words" which by dissolution "of the words" or cancel
. "

10th in § 16a par. 1," the records of the Ministry (§ 10-12) '
replaced by "register of political parties and movements ( § 9). "

11th in § 16a at the end of paragraph 3 the following sentence:

" the proposal to review the decision of the authority parties and movements on their cancellation
has suspensive effect. Member of the party and the movement, which this application was filed shall send a copy thereof
marked with the date of its receipt by the court to the Ministry. ".

12th in § 17 para. 4, point c) deleted.
| || existing letters d) to j) are renumbered c) to i).

13th in § 17 para. 4, letter c) reads:

"c) contributions, . "

14th after § 17 the following § 17a including footnote.
3) reads:

" § 17a

(1) donation from the same donor in the amount that
calendar year exceeds the amount of CZK 50 000, may be granted only upon written
donation agreement, which takes the form of gift vouchers under paragraph 2 || |
(2) The gift voucher consists of 3 parts and contains

A) if the donor is an individual, his name, surname, identity number, place of residence and
identification number if one has been assigned;
if the donor is a legal person, its business name or name, registered office and
identification number

B) the name, address, identification number and account number of parties and movements
gift recipient,

C) the amount of the gift

D) the signature of the donor and the recipient of the gift.

(3) The signature of the donor and the recipient of the donation on the part no. 1
gift vouchers must be verified by a special regulation. ^ 3)

(4) The donor is required to submit parts Nos. 1 and 2 completed gift vouchers
in cash and cashless payment to the bank; Part no. 3
retain a political party or movement. The Bank submitted to the works of gift vouchers
mark the date of maturity or composition monetary donation to the account
parties and movements; Part no. 2 bank returns donors and part no. 1 gift vouchers sends
party and movement that it submit to the bank in which they have conducted
relevant account data to confirm the donation credited to this account, if
gift made by bank transfer.

(5) Party and the movement led by purchases and gift vouchers issued
records.

(6) Technical essentials gift vouchers and the pattern provides
Ministry of Finance Decree.

(7) Printing gift vouchers provided by the Ministry of Finance and
sales parties and movements at a price covering the costs associated with its acquisition
provide financial headquarters.

(8) The donation agreement referred to in paragraph 1 shall be subject to the provisions
Civil Code, unless stipulated otherwise.

3a) Act no. 41/1993 Coll., On verification of conformity transcripts or copies of the document
and authentication of signatures by district and municipal authorities and the issuance of certificate authorities
municipal and district authorities, as amended by Act no. 15/1997 Coll.
Act no. 358/1992 Coll., On notaries and their activities (Notary Act), as amended by Act
no. 82/1998. ".

15th in § 18. 1 introductory sentence reads:

'movements and parties are required to submit annually by April 1
Chamber of Deputies for information annual financial report, which includes
. "

16th V § 18 par. 1, letter b) reads:

"b) the auditor's report on the annual accounts with the verdict
no objections."

17th in § 18 par. 1 at the end of subparagraph c) the following words: "and
expenditure broken down into operating and personnel spending, taxes and fees
and election spending."

18. in § 18 . 1 letter d) reads:

"d) an overview of donations and donors including the amount of a monetary donation, names
surnames, birth numbers and residence addresses of donors; If the donor
legal person, enter the business name or name, registered office and
identification number. "


19th In § 18 after paragraph 1 the following paragraph 2 is added:

"(2) Where the donation amount according to § 17 paragraph. 1, demonstrates the overview of
donations and gifts under paragraph 1. D) part no. 1
appropriate gift vouchers.".

Existing paragraph 2 shall be renumbered third

20th In § 18 after paragraph 2 the following paragraph 3 is added:

"(3) The annual financial report presents political party or movement on the prescribed form with attachments
. The Ministry of Finance provides the implementing regulation
pattern forms.".

Existing paragraph 3 shall be renumbered 4.

21st § 19 reads:

"§ 19

parties and movements may not accept free benefits and gifts from

a) State, unless otherwise provided herein,

b) governmental organizations,

c) municipalities, boroughs and urban districts and counties with the exception
rent office space,

d) state companies and legal entities with state-owned or state enterprise
, as well as from persons whose management and control are involved
state; this does not apply if the property does not meet the participation of the state or a state enterprise
10%

e) legal entities with capital participation of municipalities,
boroughs or urban districts; this does not apply if the property is less than 10% participation,

f) benevolent societies

g) other legal entities defined by a special legal prescription

h) foreign legal persons with the exception of political parties and foundations,

i) natural persons who are nationals of the Czech Republic;
it does not apply in the case of foreign nationals residing
in the Czech Republic. ".

22nd Under § 19 the following § 19a, which including footnote no. 5)
reads:

"

§ 19a (1) Should the Parties and movements donation in contravention of this Act,
are obliged to return it to donors, including its interest in the amount of appreciation
discount rate of the Czech National Bank valid on the date of return of the donation, and it
later than April 1 of the year following the year in which the gift
obtained. If such a procedure is not possible, take the appropriate amount in the same period
to the state budget. If no return of the donation or to its
payment into the state budget by the deadline, the competent financial authority
^ 5) party and movement penalty amounting to twice the value of the gift
.
|| | (2) the fines provided for in paragraph 1 shall constitute state budget.
fine may be imposed within 1 year from the date on which the competent financial authority learned that
party and movement returned donation obtained in contravention of this Act || | donors or it did not distract the state budget.
penalty may be imposed no later than 3 years after the year in which the donation was accepted.

(3) If the finding by the Chamber of Deputies of the data referred to in || | annual financial report of parties and movements in accordance with § 19 of the Act or
if they are not accompanied by § 18 par. 2 shall notify the Chamber of Deputies
fact that the tax office.

5) Act no. 531/1990 Coll., On territorial financial authorities, as amended
.. "

23rd In § 20 at the end of paragraph 4, the following sentence is inclusive notes
fn. 6) reads:

"obtained a political party or movement in these elections the number of votes needed
to their representation in the Chamber of Deputies
under a special legal regulation, 6 ) entitled to a permanent post arises.

6) § 49 of Act no. 247/1995 Coll., On elections to the Parliament of the Czech Republic
and amending and supplementing certain other laws. ".

24th in § 20 paragraph 7 reads:

"(7) Contribution to the mandate of deputy or senator is annually one million CZK
and the mandate of a member of the regional council is CZK 250 000 a year.".

25th in § 20 paragraph 8 reads:

"(8) the mandate contribution includes the entire election period, only a part
movement, whose candidate list was deputy, senator or member of a regional council elected
. If a deputy or senator or member
regional council elected on the coalition list of candidates, belongs
mandate contribution throughout the election period, a party and movement, for which
was on the ballot coalition stated. Unless the vacant seat
deputy or member of a regional council sub or cessation
mandate of a Senator during the election period, post on the mandate side
movement and does not belong. ".

26th In § 20 at the end of paragraph 11 following sentences are added:


"If the dissolution of the Chamber of Deputies or new elections to the regional council
belongs hand, and the movement's annual contribution to the mandate
proportional part of another month in which to dissolve the Chamber of Deputies
or new elections to the regional council. If a vacancy occurs
mandate of a deputy or member of a regional council and the vacant mandate
is not a substitute or if the termination of the mandate of the senator
entitled to an annual mandate contribution in the aliquot even for the month in which this
event occurred. ".

27th Under § 20a is inserted in § 20b, added:

"

§ 20b (1) If a vacant deputy mandate lapsed or if the mandate Senator (
§ 20 par. 8), the Ministry of Finance for payment of the allowance mandate stops at installment
for the relevant semester (§ 20a par. 1), which follows
vacant or termination of the mandate.

(2) the facts stated in § 20 para. 8 notifies the Chamber of Deputies or the Senate Finance Ministry
latest the earliest maturity date
installment of the contribution to the operation. ".

28th Under § 21a is inserted § 21b is inserted:

"§ 21b

The Ministry of Finance will issue a decree to implement § 17a paragraph. 6 and § 18 paragraph
. 3.".
Article II

Transitional provisions


First Parties and movements registered by the Ministry of Interior, whose statutes
not complying with the Act no. 424/1991 Coll., On association in
political parties and political movements, as amended by this Act
bring its statutes into line with Act no. 424/1991 Coll., on association
in political parties and political movements, as amended by this Act
within 9 months from the date on which it came into force and submit it within the same period
Interior Ministry. Failing that, the Government shall submit a proposal to suspend their activities
.

Second Parties and movements performed by Act no. 151/1997 Coll., On property valuation
amending certain Acts (Property Valuation Act)
valuation of their property, which was owned at the effective date of this Act.
This award joins the annual financial report submitted to the Chamber of Deputies
first time after the effective date of this Act.
PART TWO


Amendment to the Income Tax
Article III


Act no. 586/1992 Coll., On income taxes, as amended by Law no. 35/1993
Coll., Act no. 96/1993 Coll., Act no. 157/1993 Coll., Act no. 196/1993
Coll., Act no. 323/1993 Coll., Act no. 42/1994 Coll., Act no. 85/1994
Coll., Act no. 114/1994 Coll. Act no. 259/1994 Coll., Act no. 32/1995
Coll., Act no. 87/1995 Coll., Act no. 118/1995 Coll., Act no. 149/1995 Coll
. Act no. 248/1995 Coll., Act no. 316/1996 Coll., Act no. 18/1997
Coll., Act no. 151/1997 Coll., Act no. 209/1997 Coll., Act no. 210/1997
Coll., Act no. 227/1997 Coll., Act no. 111/1998 Coll., Act no. 149/1998
Coll., Act no. 168/1998 Coll. Act no. 333/1998 Coll., Act no. 63/1999
Coll., Act no. 129/1999 Coll., Act no. 144/1999 Coll., Act no. 170/1999 Coll
. Act no. 225/1999 Coll., Act no. 3/2000 Coll., Act no. 17/2000
Coll., Act no. 27/2000 Coll., Act no. 72/2000 Coll., Act no. 100/2000
Coll., Act no. 103/2000 Coll., Act no. 132/2000 Coll. and Act no. 241/2000 Coll
., is amended as follows:

First In § 15 para. 8, the words "sports and" the words "
political parties and political movements on their activities further."

Second In § 20 para. 8, the words "sports and" the words "
political parties and political movements on their activities further."
PART THREE



Canceled Article IV



Canceled PART FOUR


AUTHORIZATION TO ANNOUNCEMENT Consolidated Act
Article V


Prime Minister is authorized to make in the Collection of Laws the full wording
Act no. 424/1991 Coll., On association in political parties and political movements
, as is clear from later laws.
PART FIVE



EFFICIENCY Article VI


This Act comes into force on 1 January 2001.
Klaus vr


Zeman